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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-5-47

Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services

Official textalison.legislature.state.al.us

# (a)

Unless authorized by local law, the county revenue departments are prohibited from charging and retaining any collection fees for collecting and otherwise administering any special two mills of ad valorem tax authorized by referendums on June 4, 1996 and levied in any county for fire protection and emergency services.

# (b)

This section shall become effective retroactive to the date authorized by referendums on June 4, 1996, and approved by the Governor. The intent of this legislation is for all monies collected under this referendum to go to fire and emergency services outlined above in subsection (a).

Last amended: Act 98-309, p. 519, §§1, 2.

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In this chapter (40 sections)
  1. 40-5-9 · Interest on Delinquent Taxes
  2. 40-5-10 · Receipts on Payment of Delinquent Taxes
  3. 40-5-11 · Historic File of Individual Tax Payments
  4. 40-5-12 · Payments by Purchasers, Lien Holders or Mortgagees of Real…
  5. 40-5-13 · Payment When Parcels of Real Estate Listed Separately
  6. 40-5-14 · Levy and Sale of Personal Property - Time; Notice; Location
  7. 40-5-15 · Levy and Sale of Personal Property - Application and…
  8. 40-5-16 · Levy and Sale of Personal Property - Shares of Stock
  9. 40-5-17 · Levy and Sale of Personal Property - When Delinquent Taxpayer…
  10. 40-5-18 · Levy and Sale of Personal Property - No Property Exempt
  11. 40-5-19 · Sale of Real Property If Personalty Insufficient
  12. 40-5-20 · Garnishment of Delinquent Taxpayers - Account for Delinquent…
  13. 40-5-21 · Garnishment of Delinquent Taxpayers - Procedure
  14. 40-5-22 · Garnishment of Delinquent Taxpayers - Fees
  15. 40-5-23 · Annual Report - List of Insolvents; Publication;…
  16. 40-5-24 · Annual Report - Examination and Approval
  17. 40-5-25 · List of Insolvents and List of Errors in Assessments -…
  18. 40-5-26 · New Accounts of Insolvent Taxes and Taxes in Litigation
  19. 40-5-27 · Presiding Officer of County Commission to Deliver List of…
  20. 40-5-28 · Collection of Insolvent Taxes
  21. 40-5-29 · Final Report of Uncollected Insolvent Taxes and Taxes in…
  22. 40-5-30 · Report When Collector Retires from Office
  23. 40-5-31 · Duty of Tax Collecting Official When Collection of Taxes…
  24. 40-5-32 · Partial Payments; Notice of Balance Due
  25. 40-5-33 · Collection and Report of Countywide and School District Taxes
  26. 40-5-34 · Assessment and Collection of Escaped Taxes
  27. 40-5-35 · Assessment and Collection of Escaped Taxes - Report to…
  28. 40-5-36 · Reports and Disbursements
  29. 40-5-37 · Reports and Payments into Particular Treasuries - Failure to…
  30. 40-5-38 · Death of Collector
  31. 40-5-39 · Special Taxes - Receipts on Collection of Special Taxes
  32. 40-5-40 · Special Taxes - Payments on Collection
  33. 40-5-41 · Notification When Special Taxes No Longer Required
  34. 40-5-42 · Collection of Taxes by Action
  35. 40-5-43 · Settlements with Particular Treasurers
  36. 40-5-44 · Final Settlements and Payments by Tax Collecting Officials
  37. 40-5-45 · Mileage as Part of Final Settlement
  38. 40-5-46 · Lien of Tax Collector
  39. 40-5-47 · Collection of Ad Valorem Tax Revenues Earmarked for Support…
  40. 40-5-48 · Disbursement of Ad Valorem Tax Collections; Disbursement of…
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